# Dual Consolidated Loss Regulations
> **IRS** · Final regulations. · Published 2007-03-19 · Effective 2007-03-19 · 72 FR 12902
## Document
- **Document number:** E7-4618
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 12902
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-03-19
- **Effective date:** 2007-03-19
- **Treasury docket:** TD 9315
## Abstract

This document contains final regulations under section 1503(d) of the Internal Revenue Code (Code) regarding dual consolidated losses. Section 1503(d) generally provides that a dual consolidated loss of a dual resident corporation cannot reduce the taxable income of any other member of the affiliated group unless, to the extent provided in regulations, the loss does not offset the income of any foreign corporation. Similar rules apply to losses of separate units of domestic corporations. These final regulations address various dual consolidated loss issues, including exceptions to the general prohibition against using a dual consolidated loss to reduce the taxable income of any other member of the affiliated group.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/03/19/E7-4618/dual-consolidated-loss-regulations)
---
*AI Analytics · CC0 1.0*